Mo. Code Regs. Ann. tit. 12, § 10-5.570
Location of Machine Determines
Effective Jan 10, 1976section 94.615, RSMo 1986. T.T. regulation 620-7 originally filed as C.S.T. regulation 520-1A Dec. 31, 1975, effective Jan. 10, 1976. Made applicable by statute and T.T. regulation 615-1 last filed Dec. 31, 1975, effective Jan. 10, 1976Director of Revenue
PURPOSE: This rule provides that the location of vending machines determines the applicability of transportation sales tax and interprets and applies section 94.620.5, RSMo (1986).
- (1) The location of a vending machine, not the location of the owner of the vending machine, determines the applicability of the transportation sales tax. All vending machines located within the limits of a local taxing jurisdiction imposing a transportation sales tax are subject to the transportation sales tax of the local taxing jurisdiction in which they are located.
AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 620-7 originally filed as C.S.T. regulation 520-1A Dec. 31, 1975, effective Jan. 10, 1976. Made applicable by statute and T.T. regulation 615-1 last filed Dec. 31, 1975, effective Jan. 10, 1976.